This presentation will examine current federal tax rules as they relate to depreciation, with special emphasis on both basic and special situations. Recent legislation, rules, and cases will be addressed.
Van Der Aa Tax Ed, LLC
Who Should Attend:
Practitioners and members in industry seeking an update on developments related to tax depreciation
* Define the latest tax depreciation developments and several special topics * Apply planning opportunities and potential pitfalls
* Latest tax depreciation legislative, case, and ruling developments * Rapid depreciation write-offs, Section 168(k), Section 179, and proposed tax reform * Change in use of depreciable property * Depreciation and like kind exchanges * 50 percent special depreciation allowance * Luxury auto depreciation * Choosing the correct MACRS life * Placed-in service issues * Mid-quarter convention * Single asset/multiple asset/group asset accounts * Depreciation of automobiles